Imagine an evening calling a customer and I need to urgently respond and perform the work. I pull out - a nanny pulls in and wants $ 100 per hour after taxes. I do not want to burn my chances become minister, because I'll pay white. Then I wonder: how much should my customer pay for an hour of my work so that no expression would not be for me a pure loss. We assume that I represent the work of pure altruism and desire nothing paid for work in addition to the sum that I can communicate to the nanny. We also assume that the company where I am employed offers its costs incurred in connection with my work (rent, equipment, management and supplies) and we are not even talking about such an unnecessary luxury that profit.
Thus, the nanny would have after taxes: $ 100
The average tax rate of 32% will be: 147 kr
Employers' contributions of 32 , 28% will also pay: 195 kr
And that retail is expected I would pay 25% tax on the service: 243 kr
This is what I'm going to get from my client after all taxes and fees that I could pay my nanny. Now let's look at my treasures:
I'm making over 317 700 SEK per year (equivalent to about 26 200 a month plus holiday allowance) must pay the marginal tax rate of 53% in emergency fees. To get 243 SEK in the pocket will be the gross salary: 517 kr
The employer contribution of 32.28%, the lag 684 kr excluding VAT.
Here we can stop if my customer is a business. But if it is a private person as to the VAT at 25% and the total land on 855 kr
So, if I work an hour and the customer pays 855 incl . VAT so goes $ 100 to the white nanny, $ 0 to me and 755 kr to the State.
BUT WAIT! I'm not a hell of altruists. But university and ten years experience, I expect to get paid as much as my nanny. $ 100 per hour, I demand it! Let's start from the beginning:
$ 100 net nanny
147 kr gets her gross salary with tax 32%
195 kr with employer contributions at 32.28%
243 kr with VAT at 25%
343 kr is my take-home pay if I want to pay a hundred for a nanny and retain as much of myself
730 kr becomes gross earnings, marginal tax rate of 53%
966 kr with employer contributions of 32.28%
1207 kr will it be with VAT if my client is a private person
Of 1207 kr as a private customer pays goes $ 100 the nanny, $ 100 to the specialist and 1007 kr to the Good State. If the customer is a business to get the State to settle for just 766 SEK. And still - this is without counting the company's interest.
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